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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 2 - MOTOR VEHICLE FUEL TAX LAW
CHAPTER 1 - General Provisions and Definitions
Section 7342.
Universal Citation:
CA Rev & Tax Code § 7342 (2025)
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7342. “Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
(Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.)
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